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1 – 2 of 2Myra Hindley is typically described as an ‘icon of evil’. In the 1960s, Hindley and her boyfriend Ian Brady sexually tortured and murdered at least two girls and three boys, aged…
Abstract
Myra Hindley is typically described as an ‘icon of evil’. In the 1960s, Hindley and her boyfriend Ian Brady sexually tortured and murdered at least two girls and three boys, aged between 10 and 17 years, in the Manchester area of the UK. All except one were sexually assaulted. She has provoked a huge amount of public commentary for more than three and a half decades after her conviction. This chapter asks how Hindley's actions were understood and interpreted at the time. Central themes are the concept ‘evil’, sexual violence, pornography, permissive society and patriarchy, as refracted through gender and class.
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Géraldine Broye and Pauline Johannes
This study aims to examine how the prestige of audit committee (AC) chairpersons influences earnings management.
Abstract
Purpose
This study aims to examine how the prestige of audit committee (AC) chairpersons influences earnings management.
Design/methodology/approach
The sample contains 1,973 firm-year observations of French listed firms for the period 2007–2018. The authors examine the status of AC chairs and CEOs by focusing on the French business elite system. This study tests the association between AC chairs’ (relative) status and the level of earnings management using measures of accrual earnings management and real earnings management (REM).
Findings
The results of this study do not show that high-status AC chairs constrain accruals manipulation. However, the results provide evidence that they play a key role in constraining REM. High-status AC chairs are more likely to enhance the monitoring of this type of manipulation, given their thorough knowledge and understanding of the firm’s business environment and practices. This study also finds evidence that AC chairs with a status higher than CEOs are associated with lower levels of REM. The results suggest that prestigious AC chairs influence lower status CEOs’ strategic decisions.
Originality/value
This study demonstrates that high-status AC chairs play an important role in detecting and constraining deviations from normal business practices. The results have substantial implications for boards, which will benefit from an understanding of how the appointment of high-status chairs affects financial reporting quality.
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